Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry

Wen-Hsien Tsai · Shu-Hui Lan · Cheng-Tsu Huang

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Accounting and Organizational Management Management and Optimization Techniques Operations Management Techniques

Abstract

According to the advanced technologies of digitalization and automation, the interconnection with each individual object is created from data acquisitions into data feedback in the integrated platform of the Manufacturing Execution System (MES). MES automatically and immediately links various functional systems. The time of electronic production management is coming soon, and Activity-Based Standard Costing (ABSC) will be used in the new era. On the other hand, there are environmental protection issues; thus, the high-tech method of the Electric Arc Furnace (EAF) uses the complicated recycling material of steel-scrap, which hypothetically enhances product-mix decisions, as based on the ABSC theory, with a mathematical programming approach.

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2017Designing intelligent manufacturing systems through Human-Machine Cooperation principles: A human-centered approach 2017An Industry 4.0 Research Agenda for Sustainable Business Models 2018Green Production Planning and Control for the Textile Industry by Using Mathematical Programming and Industry 4.0 Techniques 2018A Framework of Production Planning and Control with Carbon Tax under Industry 4.0 2016Business Model Development Towards Service Management 4.0 1996Activity-based costing model for joint products 1996A technical note on using work sampling to estimate the effort on activities under activity-based costing 2017A Novel Concept for the Development of Availability-Oriented Business Models

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2021Circular Steel: How Information and Actor Incentives Impact the Recyclability of Scrap 2022Factors of application of activity-based costing method: Evidence from a transitional country 2020Applying ERP and MES to Implement the IFRS 8 Operating Segments: A Steel Group’s Activity-Based Standard Costing Production Decision Model 2023Sustaining Growth or Boosting Profit: Accounting Tools under Process-Based Management in a Transition Economy

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